CPA Canada model financial statements — IFRS

Model Financial Statements — IFRS takes into account the standards in Part I of the CPA Canada Handbook – Accounting for publicly accountable enterprises. It will help you prepare consistent financial statements that reflect the standards.

Item # 09480007 |  $225

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Model Financial Statements — IFRS is designed to assist publicly accountable enterprises implement IFRS and comply with their financial reporting obligations.

These IFRS model financial statements take into account the standards in Part I of the Handbook – Accounting for publicly accountable enterprises.


  • the first model was prepared for entities that already apply IFRS
  • the second model illustrates first-time adoption of IFRS including a reconciliation of opening balances required under IFRS 1 First-time Adoption of International Financial Reporting Standards, Handbook – Accounting, Part I
  • the third presents financial statements on an individual basis (non-consolidated)
  • the fourth model presents consolidated interim financial statements and presents a version of financial statements in compliance with IFRS for an entity dealing with less complex operations
Model Financial Statements — IFRS includes appropriate references to Part I of the Handbook – Accounting and comes with a CD of Word and PDF format sample financial statements that can be filled out to meet specific needs.


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